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BUSINESS COMBINATION (Tables)
 12 Months Ended
Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]  
SCHEDULE OF BUSINESS COMBINATION OF ASSETS AND LIABILITIES

Fair Value of Cortex’s Identifiable Assets and Liabilities:

  

      
Cash and cash equivalents   775 
Restricted deposits   29 
Trade receivables   10,662 
Other accounts receivables   346 
Property and equipment   10 
Goodwill arising from the acquisition   9,581 
Technology   4,640 
Customer relations   1,673 
Total assets   27,716 
      
Accounts payables   8,906 
Short-term loan   1,500 
Accrued expenses and other current liabilities   854 
Deferred taxes and taxes payable   758 
Total liabilities   12,018 
      
Non-Controlling Interests   4,709 
      
Total acquisition cost   10,989 
 
      
Consideration paid in cash   10,989 
Less cash and cash equivalents and restricted deposits received from acquisition of Cortex   (804)
Total net cash paid   10,185 
 
SCHEDULE OF PURCHASE PRICE ALLOCATED TO INTANGIBLE ASSETS

 

      
Goodwill   17,361 
Technology   11,008 
Customer relations   6,234 
Deferred taxes liabilities   (2,069)
Total   32,534 
      
Non-controlling interests   8,540